§ 25500 As used in this part “land” includes city and town lots and excepts …
§ 25501 As used in this part “improvements” includes trees, vines, alfalfa, …
§ 25502 Annually, between March 1st and June 1st the assessor shall assess …
§ 25503 All of the land shall be assessed in accordance with Section 401 of …
§ 25504 The assessor shall prepare an assessment book with appropriate …
§ 25505 The book shall contain:(a) The name of the assessee if known to …
§ 25506 Columns with the headings “Lot” and “Block” or either of them may be …
§ 25507 Land as to which a partial redemption has been effected shall …
§ 25508 On or before the first Monday in August in each year the assessor …
§ 25509 Where the assessor possesses a complete, accurate map of any land or …

Terms Used In California Codes > Water Code > Division 11 > Part 10 > Chapter 1 > Article 1 - Assessment Book

  • Allegation: something that someone says happened.
  • Appraisal: A determination of property value.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • County: includes city and county. See California Water Code 14
  • Decedent: A deceased person.
  • Devisee: means any person designated in a will to receive a devise. See California Probate Code 34
  • Executor: A male person named in a will to carry out the decedent
  • improvements: includes trees, vines, alfalfa, all growing crops, and all buildings and structures. See California Water Code 25501
  • Instrument: means a will, a document establishing or modifying a trust, a deed, or any other writing that designates a beneficiary or makes a donative transfer of property. See California Probate Code 45
  • land: includes city and town lots and excepts improvements. See California Water Code 25500
  • Person: means an individual, corporation, government or governmental subdivision or agency, business trust, estate, trust, partnership, limited liability company, association, or other entity. See California Probate Code 56
  • Personal representative: means executor, administrator, administrator with the will annexed, special administrator, successor personal representative, public administrator acting pursuant to Section 7660, or a person who performs substantially the same function under the law of another jurisdiction governing the person's status. See California Probate Code 58
  • Probate: Proving a will
  • Property: means anything that may be the subject of ownership and includes both real and personal property and any interest therein. See California Probate Code 62
  • Quasi-community property: means the following property, other than community property as defined in Section 28:

    California Probate Code 66

  • Spouse: includes domestic partner, as defined in Section 37 of this code, as required by §. See California Probate Code 72
  • State: includes any state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, and any territory or possession subject to the legislative authority of the United States. See California Probate Code 74
  • Trust: includes the following:

    California Probate Code 82

  • Trustee: includes an original, additional, or successor trustee, whether or not appointed or confirmed by a court. See California Probate Code 84
  • Trustee: A person or institution holding and administering property in trust.
  • Will: includes codicil and any testamentary instrument which merely appoints an executor or revokes or revises another will. See California Probate Code 88